The trial balance of Beta shows the following balances at $31$

December $2023$:

Additional information:

$(1)$ Inventories at $1$ January $2024$ were valued at $$50,000.$

$(2)$ Depreciation charges for the year amounting to $$27,000$

and $$5,000$ are to be included in distribution costs and

administrative expenses, respectively.

$(3)$ The income tax rate is $20\%.$

$(4)$ There were no disposals of any non$-$current assets

during the year. A delivery vehicle was purchased on

credit for $$7,000$ on $30$ December $2023.$ No entries have

yet been made to record this.

$(5)$ Insurance for delivery vehicles is to accrued as $$2,000.$

$(6)$ Receivables totalling $$20,000$ are to be written off

$(7)$ During the year the company issued a further $25,000$

shares at $$1\mathrm{.}45.$ No entries have yet been made to record

this.

$(8)$ Sales day book undercast by $$20,000$

$(9)$ Bonus for administration director for $2023$ is evaluated

as $1\mathrm{.}5\%$ of gross profit

$(10)$ General reserve is to be increased by $$10,000.$Required:

Prepare

$($i$)$ general journal for the transactions;

$($ii$)$ ledger accounts showing descriptions and balances;

$($iii$)$ a trial balance;

$($iv$)$ a statement of profit or loss and other comprehensive income for the year ended $31$ December $2023,$

$($v$)$ a statement of changes in equity for the year ended $31$ December $2023,$

$($vi$)$ a statement of financial position at that date